Accounting for investments in human capital: A review

Wyatt, Anne and Frick, Herman (2010) Accounting for investments in human capital: A review. Australian Accounting Review, 20 3: 199-220.


Author Wyatt, Anne
Frick, Herman
Title Accounting for investments in human capital: A review
Journal name Australian Accounting Review   Check publisher's open access policy
ISSN 1035-6908
1835-2561
Publication date 2010-09
Sub-type Critical review of research, literature review, critical commentary
DOI 10.1111/j.1835-2561.2010.00104.x
Volume 20
Issue 3
Start page 199
End page 220
Total pages 22
Place of publication Richmond, Vic., Australia
Publisher Wiley-Blackwell Publishing Asia
Collection year 2011
Language eng
Abstract This paper provides an overview of the human capital literature, focusing on the firm's incentives and disincentives to invest in human capital and subsequently to account for the investments. The evidence suggests human capital investment decisions are intrinsically linked to the success of a business and ultimately to the probability of survival. However, disclosure is largely a voluntary choice by managers as there are few formal disclosure requirements. The conclusion from the evidence shows that the benefits to stakeholders of disclosing information relating to human capital investment are likely to outweigh the costs and suggests a wide range of topics for future research. © 2010 CPA Australia.
Keyword Stock option awards
Discretionary disclosure
Voluntary recognition
Financial disclosure
Corporate governance
Q-Index Code CX
Q-Index Status Confirmed Code
Institutional Status UQ

Document type: Journal Article
Sub-type: Critical review of research, literature review, critical commentary
Collections: Non HERDC
UQ Business School Publications
 
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Created: Sun, 03 Oct 2010, 00:08:18 EST